2016 (10) TMI 915

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....njay Jain, DR - For Respondent ORDER The present appeals are directed against the Order-in-Original dated 24.12.2010 passed by CCE, New Delhi.  Through this impugned order, the demands raised under two Show Cause Notices have been finalised.  The Show Cause Notices are dated 23.04.2009 and 21.10.2009.  The impugned order upheld the demands raised in both the Show Cause Notices....

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....ed in the present appeals. 3.  We have heard Shri A.K. Batra, ld. Consultant for the appellant and Shri Sanjay Jain, ld. Departmental Representative for Revenue. 4.  Ld. Consultant appearing for the appellant argues that all the work orders executed by the appellant involve supply of goods as well as rendering of service.  He relied upon the decision of the Hon'ble Supreme....

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....ion of electricity as well as for the period 21.06.2010 for services relating to distribution of electricity.  He submitted that the work orders executed by them were covered under this retrospective Notification and hence demands merit to be established. 6.  Ld. Departmental Representative, on the other hand, submits that even though Notification No.45/2010-ST has granted the benefit....

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....-stations, etc., which would call in the nature of transmission or distribution of electricity which stand give the benefit of exemption in the Notification No.45/2010-ST, dated 20.07.2010.  Ld. consultant submits that at the time of original adjudication of two Show Cause Notices, the adjudicating authority did not examine the demand with reference to this retrospective Notification.  W....